Now my quesiton is, why this kind of manipulation on the last 3 days ?
+10% +0% -10% = 0, but so does 3*0% -so, why not just 3 days at maintenance ?

I think this has something to do with the same partitioning and metabolic boosting mechanisms that are at play in a diet like UD2.0. I'm rusty on the science of it so I'm not going to go any further than that. Also, going 10% over maintenance could just be a cushion to make sure you are actually hitting maintenance (since maintenance isn't a precise static number)

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Which leads to my (pre)final question :

3.) Why do calories have to be raised slightly above maintenance and not at maintenance ?Let's say that we hold exact knowledge of the maintenance. One could argue as to be on the safe side, since the body is no bodymedia/fitbit to be sure to cross the maintenance-barrier, but besides that ?Is there any benefit to go beyond maintenance, and if there is, (when)would 150% be better than 110%...

There is a metabolic benefit to going over maintenance when dieting. Think in terms of refeeds - when you are doing a refeed (which does good things for your metabolism during a deficit), you want to go above maintenance calories with the refeed. Being at maintenance wouldn't have the same metabolic effects (at least this is what I recall being explained to me many years ago when I had a similar question). Being at 110% versus 150% I believe depends on severity and duration of the deficit leading up to the refeed.

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